НАЛОГОВАЯ ОБЯЗАННОСТЬ В СИСТЕМЕ ОБЯЗАННОСТЕЙ НАЛОГОПЛАТЕЛЬЩИКА: СРАВНИТЕЛЬНАЯ ХАРАКТЕРИСТИКА ЗАКОНОДАТЕЛЬСТВА УКРАИНЫ И ЛАТВИЙСКОЙ РЕСПУБЛИКИ

From the choice of a foreign policy priority of Ukraine’s integration into the European Community, the most relevant question was bring the regulatory legal acts of Ukraine, especially regulating tax relations, in compliance with norms and standards of European Union legislation. The purpose of the research is to determine the place of tax duty in the system of taxpayer obligations according to the norms of legislation of Ukraine and the Republic of Latvia and development of proposals about the possibility of making changes regarding the improvement of legal regulation of the tax duty in Ukraine and the Republic of Latvia. To achieve set goal and performance of tasks of the research in the article are used deductions, comparative, logical and logical-semantic analytical methods. Scientific novelty of research is that for the first time are conducted a research of the tax duty in the system of taxpayer obligations by means of comparative characteristic of legislation of Ukraine and the Republic of Latvia, defined the main general features and fundamental differences of the legal nature of the tax duty of the two States and defined the place of the tax duty in the system of taxpayer obligations according to the norms of legislation of Ukraine and the Republic of Latvia. Based on the results of the study has been proposed further improvements in the legal national tax legislation of both States; has been made proposals on the appropriateness of considering to the legislator of the Republic of Latvia the question on amendments to the Law of the Republic of Latvia “On taxes and duties” of 18.02.1995, (amended on 28.12.2012, into force on 11.01.2013), in the part of allocation of legal category of tax duty and determine its content and priority before other obligations of the taxpayer; for Ukraine, the proposed amendment in item 19.3., article 19 of the Tax code of Ukraine from 02.12.2010, 2755-VI (with amendments and additions on 01.01.2014), in relation to the pursuance of tax duty a representative.